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Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments in the field of accounting, and to seek to open the Iraqi financial market to the global financial markets, as a step towards attracting investment and foreign capital, thus achieving the desired economic development.

Therefore, the aim of the research was to highlight the latest developments in accounting literature, which is the development of IFRS  and its importance and impact on the quality of accounting information, the research reached several conclusion, the most prominent of which comes :-

1- There is a significant positive effect of the development in IFRS in quality   accounting information in the financial statements of the Iraqi banks the sample of the research if applied in the future.

2- The results of the statistical analysis showed that all relations between the development of IFRS and the qualitative characteristic of accounting information are (fundamental &  enhancing) statistically significant.

The research also reached several recommendations, most notably the following :-

  • Necessity the Accounting and Auditing Standards Board in Iraq and the Central Bank of Iraq to oblige companies in general and banks in particular to apply IFRS, especially after proving the quality of accounting information prepared on its basis.
  • Necessity the responsible authorities to open the training courses, and the establishment of scientific seminars, and workshops for the training of accounting staff in the Iraqi environment on apply IFRS, especially in the current transitional period.

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Third Order Differential Subordination for Analytic Functions Involving Convolution Operator
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       In the present paper, by making use of the new generalized operator, some results of third order differential subordination and differential superordination consequence for analytic functions are obtained. Also, some sandwich-type theorems are presented.

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determining of Cross Sections for 16O(n,α)13C reaction from Cross Sections of 13C(α,n)16O for the ground state
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  In this study, light elements for 13C , 16O for  (α,n) and (n,α) reactions as well as α-particle energy  from 2.7 MeV  to 3.08 MeV are used as far as the data of reaction cross sections are available. The more recent cross sections data of (α,n) and (n,α) reactions are reproduced in fine steps 0.02 MeV for  16O (n,α) 13C  in the specified energy range, as well as cross section (α,n)  values were derived from the published data of (n,α) as a function of α-energy in the same fine energy steps by using the principle inverse reactions. This calculation involves only the ground state of  13C , 16O  in the reactions 13C (α,n) 16O  and  16O (n,α) 13C.

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Publication Date
Thu Dec 01 2022
Journal Name
Environmental Nanotechnology Monitoring & Management
Green approach for the synthesis of graphene glass hybrid as a reactive barrier for remediation of groundwater contaminated with lead and tetracycline
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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Technological Change in Process Design Decisions (Applied study in an organization)
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Abstract:

     Due to the importance of technology and the accompanying changes of the environment affecting companies that use the technology mainly in their work, especially as most companies live in an unstable dynamic environment, which motivated the researchers to choose the International Company for smart card (Keycard) as a field of research and find ways to them to face Those changes.

     The problem of the study was "limited attention to the components of technological change", which included research and development, innovation and information technology, which had an impact on the design decisions of the process (process selection, cust

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Characteristics of the folkloric shapes in the works of the potters Sajida al-Mashayikhi and Siham al-Saudi (acomparative study): وفاء حرب عبد اللطيف
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The research deals with the formal characteristics of folklore in contemporary Iraqi ceramics as a comparative study between the two potters Siham Al-Saudi and Sajida Al-Mashayikhi.
The research consists of four chapters. The first chapter is concerned with the research problem, the importance, the objectives, and the limits of the research, while the aim of the research answers the following question: The method and mechanisms of employing the traditional elements and vocabulary in the products of the potters “Seham Al-Saudi and Sajida Al-Mashaikhi”.
The second chapter came in the theoretical framework of the investigations and includes: The first topic: The second topic the movement in shaping contemporary Iraqi ceramics, whi

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Shaqra University's Role in Building the Mental Image of the Kingdom's Vision 2030 among Its Students
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The study problem is about the role of Shaqra University in building the mental image of the Kingdom’s 2030 vision among its female students. The study aims to examine the university’s role in providing information about the Kingdom’s 2030 vision, its role in shaping the vision’s image, the university’s role in the behavioral aspect of the vision, along with studying the extent of differences in answers of the sample individuals towards the study themes attributed to the personal variables. The researcher adopted the descriptive survey method. A sample of (1399) female students was used to achieve the study objectives. The results showed that university’s role in building the mental image of the Kingdom’s 2030 vision, among

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
Tendencies of Scientific Research in the Specialized Journalism: the Media Researcher Magazine A sur-vey study
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The study of the tendencies of scientific research in specialized journalism through the three specialized levels, specifically the third level. It is referred to be a monthly, quarterly or annual magazine that follows the publication of the researches for new studies which have come to in every specialization. it is directed to the highly educated and is almost an alternative book. Thus, the subject is specialized and the audience is specialized.

The study aims in both its survey and field section at knowing the type of researches and their classification and the form, gender and the use of foreign sources and their scientific tank and the geographical position in addition to knowing the opinions of researchers and their satisfa

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Undesirable behaviors for university students by their instructors view
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Undesirable behaviors among students  are consider one of the danger problems threating societies and educational and scientific institutions of countries  because its one of the way to express aggression , so the instructors consider one of the most important people could be trust their evaluation and logical view , therefore the present research aimed to :

  1. Recognize undesirable behavior in students of University by the view of their instructors
  2. Measure the level of undesirable behavior in students of university by the view of their instructors
  3. Recognize more common  undesirable behavior in students of University by the view o

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Kinetic diversity and its effectiveness in the formal variables of industrial product design
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The formal diversity in designs is achieved by creating shapes and lines with a distinct movement pattern, which are preceded by mental processes. The greatest source of diversity in design in general and industrial design in particular is the creation of multiple directions for the completion of designs and the diversification of intellectual proposals for the design idea. The human activity that takes place around us in various fields of life takes place due to the diversity of movement in the form of the design product and its effectiveness through the dynamic diversity in the form, which differs in the methods of designing and showing it. He invents material value as a distinct artistic product that he owns A specific form or system

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Color diversity and its aesthetic value in the designs of children's fashion fabrics
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Fabric design is one of the arts in which humans participate functionally and aesthetically. Researching its design aspects is an important goal, especially after taking technical developments to cover many of its fields. Modern designs emphasize the importance of preparing designs and implementing them according to the child’s ability, inclinations and desires (mental, psychological and emotional). ), as the child is the real focus of the design idea, and the designer has paid most of his attention to the requirements and needs of this stage (childhood stage) because of its importance in the life of society, as he focused his attention on implementing designs that could achieve stability and stability in the child’s psyche through s

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